Recently, as vehicles are gradually recognized as living spaces, demand for comfortable indoor spaces is increasing and indoor air quality management regulations are being strengthened. For this purpose, interest in sheets which may be used in luggage storage spaces of vehicles is increasing. For example, the present disclosure proposes a bubble sheet for vehicles which may be used on a luggage covering mat installed to hide spare tires, tools, vehicle body panels, etc. loaded in the lower region of a trunk of a vehicle and to load luggage thereon. Conventional luggage covering mats use a wood flour reinforced board, a natural fiber reinforced board, etc., but the wood flour reinforced board and the natural fiber reinforced board generate odor when components contained therein are carbonized or oxidized. Further, a polymer sheet including a single layer may be used but the polymer sheet has low rigidity. Korean Patent Laid-open Publication No. 2005-0106643 discloses a method of fabricating an air bubble sheet but, since the air bubble sheet includes a separate filler within air bubbles, a fabricating process of the air bubble sheet is complicated and weight reduction is not achieved.